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ANALISIS COST VOLUME PROFIT UNTUK PERENCANAAN LABA PADA UD GLADYS BAKERY | Pelawiten | Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi

ANALISIS COST VOLUME PROFIT UNTUK PERENCANAAN LABA PADA UD GLADYS BAKERY

Atika Pelawiten, Ventje Ilat

Abstract


Kelangsungan hidup perusahaan ditentukan juga oleh proses manajemen perusahaan. Manajemen yang baik dapat membantu perusahaan mencapai tujuan yang diharapkan dengan cara yang efektif dan efisien. Manajemen harus memperkirakan hal-hal yang akan dilakukan untuk kemajuan perusahaan tersebut dalam penjualan produk yang dilakukan dengan menganalisis biaya, produk yang dijual dan laba yang akan didapatkan. Analisis cost volume profit merupakan alat analisis bagi manajemen tentang hubungan antara biaya, volume penjualan, dan laba. Dengan melakukan analisis CVP dapat diketahui hubungan antara perubahan volume penjualan dan perubahan terhadap harga jual dan jumlah biaya. Tujuan penelitian ini yaitu untuk mengetahui perhitungan analisis cost-volume-profit selama tahun 2012 pada UD.Gladys Bakery. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Hasil penelitian menunjukan analisis cost volume profit dapat membantu UD. Gladys Bakery untuk membuat keputusan pengeluaran biaya tetap dan biaya variabel. Untuk menganalisis cost-volume-profit dapat menggunakan analisa break even point, analisa contribution margin dan contribution margin ratio, analisa margin of safety, dan operating laverage serta analisa perencanaan laba. Dengan analisa tersebut kita dapat menghitung jumlah biaya, produk, dan laba yang dicapai. Penulis menyarankan agar manajemen perusahaan harus lebih meningkatkan penjualan dan menggunakan analisa cost-volume-profit untuk memperkirakan biaya yang akan dikeluarkan, produk yang akan dijual, dan laba yang diharapkan selama satu periode.

Kata kunci: cost volume profit, perencanaan laba


Full Text:

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DOI: https://doi.org/10.35794/emba.2.2.2014.5004

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